This book brings together general principles of valuations with tax-specific provisions and guides on the particular rules which may impact on how valuations differ across the taxes
Commentary on Finance Act 2021 and published jointly by the Irish Tax Institute, CPA Ireland and ACCA Ireland. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarising the new provisions introduced in each part.
All aspects of the treatment of capital gains arising to individuals, partnerships, trusts and other non-corporate entities, as well as other corporate structures. It is based on the relevant law up to and including Finance Act 2020
Commentary on Finance Act 2020 and published jointly by the Irish Tax Institute, CPA Ireland and ACCA Ireland. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarizing the new provisions introduced in each part
This Finance Act 2019 publication is essential reading for anyone advising domestic and cross-border companies on their corporation tax compliance obligations
Commentary on Finance Act 2019 and published jointly by the Irish Tax Institute, CPA Ireland and ACCA Ireland. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarizing the new provisions introduced in each part.
A practical guide to the application of transfer pricing concepts, methodologies, challenges and solutions in an Irish context. The book lays an important foundation for the changes to come in this key area
Commentary on Finance Act 2018 and published jointly by the Irish Tax Institute, the Institute of Certified Public Accountants in Ireland and ACCA Ireland. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarizing the new provisions introduced in each part.
FINAK is a commentary on all aspects of each year's Finance Act and is published jointly by the Irish Tax Institute, the Institute of Chartered Accountants in Ireland, the Institute of Certified Public Accountants in Ireland and ACCA Ireland. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarizing the new provisions introduced in each part.
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Detailed commentary on Irish and EU VAT legislation, updated to Finance Act 2016. Analysis of the application of VAT in domestic, EU and multi-national commerce, commentary on VAT administration and management. Detailed commentary on the 2008 VAT on Property rules and how they apply, analysis of the VAT treatment applying to the sale of property and to lettings. guidance on the application of the transitional VAT on Property rulesbeen updated for Finance Act 2008, as well as relevant Irish and EU case law and other legislation.
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